Value Added Tax the Internet Trading: Features of Documentation, Accounting and Reporting

The scientific article reveals the peculiarities of documenting the value added tax calculations (hereinafter - VAT) in online commerce. The rules for filling in tax invoices and calculating adjustments to them in accordance with changes in the current tax legislation have been clarified. The iss...

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Bibliographic Details
Main Authors: O. A. ZORINA, O. A. YURCHENKO, O. V. PETRAKOVSKA
Format: Article
Language:Ukrainian
Published: National Academy of Statistics, Accounting and Audit 2022-06-01
Series:Naukovij Vìsnik Nacìonalʹnoï Akademìï Statistiki, Oblìku ta Auditu
Subjects:
Online Access:https://nasoa-journal.com.ua/index.php/journal/article/view/258